ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
22/12/2016 2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation IFRS Supervisory Convergence Letter PDF
113.55 KB
20/12/2016 2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 IFRS Supervisory Convergence Letter PDF
92.19 KB
28/02/2008 3L3 27/02/08 3L3 Chairs’ Joint Letter to EU Institutions submitting Draft Work Programmes CESR Archive Letter PDF
69.29 KB
04/01/2011 10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis Joint Committee, Audit Letter PDF
144.8 KB
04/01/2011 10-1541 Annex 2 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex Joint Committee, Audit Letter PDF
120.57 KB
04/01/2011 10-1541 Annex 3 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex Joint Committee, Audit Letter PDF
87.69 KB
04/01/2011 10-1541 Annex 1 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex Joint Committee, Audit Letter PDF
159.33 KB
03/12/2013 2013/1774 Agenda item request, Classification and measurement of core inventories IFRS Supervisory Convergence Letter PDF
162.52 KB
03/12/2013 2013/1773 Agenda item request, Issues related to the application of IFRS 5 IFRS Supervisory Convergence Letter PDF
188.74 KB
02/09/2010 10-888 CESR comment letter concerning EFRAG’s draft response on the IASB’s Exposure Draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements CESR Archive Letter PDF
238.38 KB
17/09/2009 09-861 CESR comment letter on IASB’s Exposure Draft Financial Instruments: Classification and Measurement CESR Archive Letter PDF
170.62 KB
10/12/2010 10-1493 CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter PDF
107.25 KB
10/12/2010 10-1468 CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases CESR Archive Letter PDF
253.41 KB
26/10/2010 10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter PDF
156.61 KB
10/12/2010 10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases CESR Archive Letter PDF
258.38 KB
22/12/2010 10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review CESR Archive Letter PDF
249.87 KB
10/12/2008 08-957 CESR comment letter to EFRAG- Comments regarding IASB’s Exposure Draft on IFRS 7 Improving Disclosures about Financial Instruments CESR Archive Letter PDF
102.34 KB
10/12/2010 10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter PDF
140.38 KB
02/03/2010 10-299 CESR cover letter to the Commission on Pan-European Short Selling Disclosure Regime CESR Archive Letter PDF
97.95 KB
03/10/2008 08-796 CESR input to the IASB Expert Advisory Panel consultation paper regarding “Measuring and disclosing the fair value of financial instruments in markets that are no longer active” CESR Archive Letter PDF
88.81 KB

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